Expatriates

According to Treasury reports, 3,417 U.S. citizens relinquished their U.S. citizenship in 2014, which is more than the number of expatriations reported in prior years. As required by law, the Treasury publishes a quarterly...more

Question:
I am an HR manager working for a US company that sends employees on long term assignment abroad. One of our senior assignees recently rang me to say how worried he is about Greek politics and the potential...more

For expatriate health plans issued or renewed on or after July 1, 2015, the Expatriate Health Coverage Clarification Act of 2014 (EHCCA) provides an exemption from various Affordable Care Act (ACA) provisions. Last December,...more

In the Consolidated and Further Continuing Appropriations Act (the recently enacted federal budget bill often known as the “CRomnibus” legislation), Congress has exempted health plans designed to cover expatriates from most...more

The 2015 Cromnibus and the Tax Increase Prevention Act of 2014 solve some problems and raise others.
On December 16, 2014, U.S. President Barack Obama signed the Consolidated and Further Continuing Appropriations Act...more

As of late 2014, the United States faced no Ebola pandemic whatsoever. The odds of catching Ebola in an American workplace remained statistically zero. Only a handful of Ebola cases had made their way to the United States,...more

In a judgment issued on October 30, 2014 by the Dubai International Financial Centre (DIFC) Court of First Instance, the court confirmed its jurisdiction over a lawsuit by an expatriate investor, resident in Dubai, United...more

With the effective date of the “pay-or-play” employer mandate just over the horizon, employers who sponsor group health plans are well aware of the layers of complexity presented by the mandate. One of the layers that...more

In the context of transnational litigation, diversity jurisdiction in a U.S. federal court can be difficult to demonstrate. This is because the typical parties in transnational litigation may include U.S. citizens, U.S....more

The UAE banking crisis and its inappropriate involvement with INTERPOL Red Notices, which have been addressed here and here in this blog, appears to drag on still. Parag Deulgaonkar reported recently for Emirates 24/7 that...more

On January 9, 2014, the Departments of Labor (DOL), Health and Human Services (HHS), and the Treasury (collectively, the “Departments”) issued additional health care reform guidance in the form of Frequently Asked Questions...more

Are you living the American dream … abroad? If so, you may be considering joining forces with Superman and changing your nationality. You face some unique burdens if you earn a cent while soaking up the sun in Saint Tropezor...more

While Israel welcomes immigrants, and even provides them with tax incentives, it is serious about ending any perceived notion that it is somehow complicit with taxes evaded by its foreign residents in their home country. As...more

Previously, many U.S. citizens living abroad eliminated their U.S. income tax liabilities with a credit for foreign taxes paid; however, individuals who are subject to the new 3.8 percent net investment income tax (NIIT) may...more

As discussed in a prior post, the U.S. Internal Revenue Service (“IRS”) is currently in the process of finalizing its regulations implementing the Affordable Care Act’s (“ACA”) “Employer Mandate.” The Employer Mandate, which...more

Preventive Care Expansion for Calendar Plan Year 2015 for Non-Grandfathered or Non-Exempt Plans -
The preventive care coverage requirements were updated in September 2013 to include a requirement that there must be...more

As reported, the U.S. Labor Department, the U.S. Department of Health and Human Services and the U.S. Treasury Department (together, the “Departments”) recently issued additional FAQs regarding implementation of the market...more

According to some international financial experts, recently implemented American tax rates and policies may cause more Americans living abroad to renounce their U.S. citizenship. A recent conference in Israel on the subject...more

1. What role does the government of Japan play in approving and regulating foreign direct investment?
Generally speaking, foreigners can conduct business in Japan on an equal legal footing with Japanese citizens. The...more

OVERVIEW -
One of the news items that generates political fireworks each year is the number and names of famous Americans who renounce their U.S. citizenship. According to the Wall Street Journal, the United States is...more

On August 19, 2013 the Internal Revenue Service officially introduced its new registration portal (available here) to assist Foreign Financial Institutions (“FFI”) as they attempt to comply with the Foreign Account Tax...more

With forecasts that the total GDP of emerging markets could overtake that of the developed economies by 2014,and at a time where technological advances are transforming the energy business globally, it is easy to see why...more

Multinationals inevitably post expatriates abroad. But in setting up expat postings, employers too often either ignore the question of how best to structure the expat assignment or else they struggle with the expat...more